On December 23, 2025, the Dutch State Secretary for Finance published the End-of-Year Decree 2025, introducing amendments to the implementing decree of the Minimum Tax Act 2024. The purpose of the amendments is to align Dutch domestic legislation with the latest OECD and EU Pillar Two guidance.
At the same time, legislative amendments were enacted to bring the tax framework of the BES Caribbean islands (Bonaire, Sint Eustatius, and Saba) into alignment with the Second Amendment to the Minimum Tax Act 2024, the EU DAC9 information exchange legislation, and the End-of-Year Decree 2025. These changes apply to fiscal years starting on or after December 31, 2023.
In addition, on January 5, 2026, the State Secretary notified Parliament of the government’s intention to submit draft legislation implementing the Pillar Two “side-by-side package” by summer 2026, following a stakeholder consultation process.
These signals continued refinement of the Netherlands’ implementation of the global minimum tax framework.
Amendments to the Dutch Minimum Tax Act and Implementing Decree
What Has Changed?
- The implementing decree of the Minimum Tax Act 2024 has been updated to reflect recent OECD and EU interpretative guidance on Pillar Two.
- Legislative updates formally align the BES Caribbean islands’ tax framework with:
- The Second Amendment to the Minimum Tax Act 2024
- The EU DAC9 data exchange implementation law
- The End-of-Year Decree 2025
- The updates apply retroactively to fiscal years beginning December 31, 2023.
- The government announced its intention to introduce the Pillar Two side-by-side package in summer 2026 to further refine the interaction between domestic minimum tax rules and international mechanisms.
What Has Not Changed?
- The structure of the Dutch Minimum Tax Act 2024 remains intact.
- The Netherlands continues to apply Pillar Two in line with EU directives and OECD model rules.
- Core obligations under the domestic minimum tax (DMT), income inclusion rule (IIR), and undertaxed profits rule (UTPR) remain applicable where thresholds are met.
What This Means for Multinational Groups
- Multinational enterprises (MNEs) with Dutch and/or BES entities must reassess their Pillar Two calculations to ensure alignment with updated OECD guidance.
- Alignment of the BES Caribbean islands removes potential mismatches within the Kingdom of the Netherlands.
- Implementation of DAC9 increases automatic exchange of Pillar Two-related data between EU member states, strengthening transparency.
- Retroactive effectiveness may require review of fiscal years beginning December 31, 2023 to confirm accurate application of revised provisions.
Risk Management Considerations
- Review effective tax rate (ETR) calculations under the domestic minimum tax rules.
- Ensure consistency between Dutch domestic filings and EU data exchange disclosures.
- Strengthen internal governance and documentation over Pillar Two computations.
- Monitor the upcoming side-by-side legislative proposal expected by summer 2026.
- As EU jurisdictions refine their Pillar Two implementation, technical alignment is increasing—but so is audit visibility.
Alignment with OECD Pillar Two Tax Framework
The Netherlands continues to demonstrate strong technical alignment with OECD Pillar Two model rules and EU implementation measures.
By updating domestic decrees promptly and integrating DAC9 requirements, the Netherlands reinforces:
- Consistency with OECD administrative guidance
- Harmonization across EU member states
- Elimination of structural gaps within the Kingdom (including BES islands)
- Commitment to transparency through cross-border data exchange
The planned side-by-side package indicates that further clarification on the interaction between domestic minimum tax, IIR, and UTPR rules is forthcoming.
What Multinational Groups Should Do Now
- Conduct a structured Pillar Two impact review for Dutch and BES entities.
- Confirm updated alignment of minimum tax calculations with OECD guidance.
- Assess DAC9 reporting readiness and data governance procedures.
- Prepare for potential legislative refinements under the upcoming side-by-side package.
Early review reduces recalculation risk later.
How TransferPricing.report Supports Netherlands Compliance
- Review of Pillar Two calculations and effective tax rate modelling.
- Alignment of domestic minimum tax documentation with OECD guidance.
- Advisory on DAC9 reporting implications and data governance.
- Strategic support for managing Pillar Two risk across EU jurisdictions.
Final Thought: Structured Alignment Under Pillar Two
The Netherlands’ amendments provide a clear and structured direction:
Domestic law is being refined to mirror evolving OECD and EU Pillar Two guidance
The BES Caribbean islands are now fully aligned within the minimum tax framework
DAC9 implementation strengthens transparency and cross-border data exchange
- Have Dutch or BES entities within your multinational structure?
- Unsure whether recent Pillar Two refinements impact your effective tax rate calculations or reporting obligations?
TransferPricing.report can help you assess exposure, align documentation with updated guidance, and remain audit-ready as EU Pillar Two implementation continues to evolve.
In global minimum tax compliance, structured alignment reduces uncertainty—and uncertainty is the real risk.
This is general information only and not professional advice. Consult a professional before acting.